6 Amendments of Niels FUGLSANG related to 2021/2185(INI)
Amendment 54 #
Motion for a resolution
Recital C b (new)
Recital C b (new)
Cb. whereas competitive advantages may be established and unfair competitive practices may be employed, as a result of typically legitimate and highly sophisticated tax avoidance schemes, involving several jurisdictions;
Amendment 55 #
Motion for a resolution
Recital C c (new)
Recital C c (new)
Cc. whereas such tax schemes may be effective through EU based subsidiaries of non – EU legal entities, thus creating a competitive disadvantage of European entities within the single market;
Amendment 56 #
Motion for a resolution
Recital C d (new)
Recital C d (new)
Cd. whereas significant tax differences between Member States regarding digital service providers and digital market participants may result in creating unfair competitive advantages;
Amendment 145 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Notes that national tax policies and measures can impact tax collection of other Member States and can have a distortive effect on both fair competition and investments in the single market; recalls that some Member States’ schemes taxing profits made in an international context at a lower rate than the national nominal rate or artificially lowering marginal rates risk putting SMEs at a competitive disadvantage;
Amendment 148 #
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8b. Welcomes the adoption of the public country-by-country reporting (pCBCR) proposal in November 2021 and urges Member States to transpose the obligations into their national laws as soon as possible; looks forward to the Commission legislative proposal to extend corporate tax transparency to all countries where an undertaking or group of undertakings operates in, based on the methodology for calculating effective tax rates established under Pillar 2 of the OECD negotiations; repeats its call for a minimum effective corporate tax rate; welcomes the Commission’s “Business in Europe: Framework for Income Taxation”(BEFIT) proposal and calls on Member States to swiftly agree on an ambitious proposal for a European corporate tax rulebook;
Amendment 195 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Recalls the Council's call on the Commission to consider how to tackle distortive effects resulting from a participation of bidders using tax havens outside the EU for tax avoidance purposes, giving a potential unfair advantage to multinational companies participating in such activities3a; recalls the European Parliament’s call on the Commission to consider the development of certain conditions to be applied to corporations and aggressive tax planning enablers and facilitators in public procurement procedures3b; urges the Commission to evaluate whether current legal standards allow the exclusion of undertakings or groups of undertakings using tax havens to reduce their tax bill based on the possible exclusion of bidders based on their integrity; invites the Commission to provide legal clarity in the form of guidelines to its Public Procurement Framework in this regard; calls on national governments to integrate this in their national frameworks; __________________ 3aCouncil Conclusions: Public Investment through Public Procurement: Sustainable Recovery and Reboosting of a Resilient EU Economy (13352/20), 25 November 2020, General Secretariat of the Council, para. 20, https://www.consilium.europa.eu/media/4 6905/st13352-en20.pdf 3b P9_TA(2021)0022, para. 23 - 26.